ERISA's definition of "fiduciary" basically encompasses three categories of responsibility or activities with respect to an employee benefit plan. Many health insurers in the state, however, do provide administrative services to self-insured employee health plans.For example, Federal, state, or local government plans and some church plans are not covered. Each tax year, you may be required to fill out Form 5500, depending on the type of plan you choose. Additional Resources (FamLaw-101). • Requirements for Filing Court Papers (MC-500). CalSavers is available to California workers whose employers don't offer a retirement plan, self-employed individuals, and others who want to save extra. CalSavers is available to California workers whose employers don't offer a retirement plan, self-employed individuals, and others who want to save extra.